What subjects are included in the payment of employee social security fees?

Pay social security fees for employees include the following subjects:

1. Employee payable-social insurance premium (unit part);

2. Other receivables-social insurance premium (personal part);

3. Management fee-social insurance (unit);

At the time of payment, the borrower is the wages payable to employees-social insurance premium (unit part) and other receivables-social insurance premium (individual part), and the lender is bank deposit;

At the time of withdrawal, the borrower is management fee-social insurance premium (unit part), and the lender is wages payable to employees-social insurance premium (unit part).

Accounting treatment of social security expenses;

1. Payables-social insurance premium;

2. Management fee-social insurance fee;

3, manufacturing costs-social insurance;

4. Financial expenses-social insurance premiums;

5. Non-operating expenses-social insurance premium.

To sum up, when enterprises pay social security fees for employees, they will involve the loan processing of accounting subjects. When paying social insurance premiums, the debit subjects include wages payable to employees-social insurance premiums (unit part) and other receivables-social insurance premiums (individual part), and the credit is bank deposits; When the social security fee is accrued, the debit account is management fee-social insurance fee (unit part), and the credit account is employee salary payable-social insurance fee (unit part).

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4

Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.